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What next for ICC witness protection?
19 April 2017 Administrative & Public Law

What next for ICC witness protection?

This series has illustrated that there is very little to provide witnesses with a sense of comfort that the International Criminal Court (ICC or Court) will be able to ensure their protection once they have entered the International Criminal Court Protection Programme (ICCPP).

Are debts secured by mortgage bonds and notarial bonds treated equally?
19 April 2017 Dispute Resolution

Are debts secured by mortgage bonds and notarial bonds treated equally?

Section 11(A)(i) of the Prescription Act, No 68 of 1969, (Act) stipulates that a debt secured by a mortgage bond prescribes after 30 years. Unlike the previous Prescription Act of 1943, the Act does not have a definitions clause and consequently the concept of a mortgage bond has not been defined. The Act also makes no reference to a notarial bond. The question whether the phrase mortgage bond also includes a reference to a notarial bond was the focus of a Supreme Court of Appeal judgment last month in the matter of Factaprops 1052 CC and Another v Land and Agricultural Development Bank of South Africa t/a Land Bank (353/2016) [2017] ZASCA 45 (30 March 2017).

The folly of defamation actions
19 April 2017 Dispute Resolution

The folly of defamation actions

A judgment was delivered by the Supreme Court of Appeal on 29 March 2017, in the matter of Media24 Limited t/a Daily Sun (Media24) vs Bekker du Plessis (du Plessis) in proceedings where, following the publication of an article by Media24 in the Daily Sun, du Plessis saw fit to pursue a defamation action against Media24.

Flying high – Weed in the workplace
19 April 2017 Employment

Flying high – Weed in the workplace

In the last few weeks, several news outlets have suggested that the use of cannabis is now legal. Before employees are emboldened to light up, it’s important to note that this isn’t what the High Court found.

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Who decides whether an employer has put up security “to the satisfaction of the Court”?
24 October 2016 Employment

Who decides whether an employer has put up security “to the satisfaction of the Court”?

In Moqhaka Local Municipality v Motloung and others (JS 1505/16, 14 October 2016) the Commission for Conciliation, Mediation and Arbitration (CCMA) found that the employee was unfairly dismissed and awarded him 6 months’ compensation. The employer took the award on review. The employer put up security in order to stay the enforcement of the award pending the finalisation of the review. The employer provided security in the form of a deposit of the requisite amount into the trust bank account of its attorneys. The employee contended that he did not receive proof of such payment into the trust bank account of the employer’s attorneys and issued a writ of execution. The employer brought this application to interdict the execution of the writ.

The donations tax consequences of a transaction to introduce a BEE shareholder into a group
21 October 2016 Tax & Exchange Control

The donations tax consequences of a transaction to introduce a BEE shareholder into a group

On 19 October 2016, the South African Revenue Services (SARS) issued a binding private ruling (BPR 253) which deals with the donations tax consequences in respect of a transaction which has the effect of introducing a Black Economic Empowerment (BEE) shareholder into a group of companies in order to benefit all the entities within the group in respect of their BEE scorecard ratings and increase the profitability of the Applicant (X), a South African resident company.

Parents may face devastating consequences by posting seemingly innocent photographs of their children on social media
19 October 2016 Dispute Resolution

Parents may face devastating consequences by posting seemingly innocent photographs of their children on social media

Parents should realise that there are potential consequences associated with posting photographs of their children on social media, particularly as paedophiles and child trafficking syndicates may access and use any such information that is publically accessible. South African parents are the legal guardians of their children until they are adults. Parents therefore have the responsibility to protect their children’s privacy and security and must ensure that no harm is caused to their children, even if such harm may only result in the future.

Debarment of delinquent fais representatives
17 October 2016 Finance & Banking

Debarment of delinquent fais representatives

Once signed into law, the Financial Sector Regulation Bill (Twin Peaks Bill) will significantly amend the current s14 of the Financial Advisory and Intermediary Services Act, No 37 of 2002 (FAIS) by providing more clarity on the procedures to be followed when a Financial Services Provider (FSP) intends to debar a representative and by affording a representative additional rights during and after the debarment process.

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Downfall by
2 February 2008 Dispute Resolution

Downfall by "Domicilium"

It is common practice to include a domicilium address where service of notices may be delivered.

Mother in law to the rescue?
2 February 2008 Dispute Resolution

Mother in law to the rescue?

Christos Costas had two substantial judgements granted against him. He decided to sell his holiday home in Cape Town.

A name is worth a thousand suits
1 February 2008 Dispute Resolution

A name is worth a thousand suits

The Supreme Court of Appeal recently handed down a decision confirming that a name can be protected against any unauthorised use or publication.

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Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.